What is the reporting requirement work-related mobility of persons?
The reporting requirement Work-related Mobility of Persons (WPM) obligates employers with more than 100 employees to report annually on all business and commuting kilometers, divided by mode of transportation and fuel type, including when private cars or bicycles are used. WPM aims to reduce CO2 emissions from business transportation by 1.5 megatons by 2030 compared to 1990.
Initially, no cap on CO2 emissions will be imposed. However, there will be an interim measurement: if the Netherlands is not on schedule in 2026, a cap can be imposed.
The WPM, previously known as the Normative Regulation of Work-related Mobility of Persons, is part of the new Environment Act. The Environment Act is part of the climate agreement.
Here are the key points again:
- Effective date: July 1, 2024 (reporting may begin January 1st, however enforcement will start over the period beginning July 1st)
- For whom: all employers with more than 100 employees
- What: mandatory annual reporting of all business and commuting kilometers, divided by mode of transportation and fuel type, including when private cars or bicycles are used
- The goal: CO2 emissions from business transportation must be 1.5 megatons below 1990 levels by 2030
- Initially, no emissions cap is imposed
- There will be an interim ceiling: if we are not on track by 2026, mandatory standards may be imposed